Highlights 77th Texas Legislature - Senate

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Certified Estimates for School Budgeting - H.B. 3526
by Representative Hochberg
Senate Sponsor: Senator Cain
TAX
77 th Texas Legislature
The board of trustees of a school district may choose to begin its fiscal year on either July 1 or September
1 beginning with the 2001-2002 school year. The county appraisal district’s schedule does not mesh with
the earlier date.
Authorizes a school board to use the certified estimate of the taxable value of the district property for the
purposes of publishing notice, holding a hearing, and adopting a budget.
Prohibits a school board from adopting a tax rate until after it receives the certified appraisal roll.
Requires the chief appraiser to certify an estimate of the district’s taxable property value by June 7, rather
than June 15.
Travel Trailers to be Exempt from Ad Valorem Taxation - H.J.R. 44
by Representative Flores
Senate Sponsor: Senator Lucio
Proposes that a constitutional amendment be submitted to the voters at an election to be held in
November, 2001, to authorize the legislature to allow taxing units other than school districts to exempt from
ad valorem taxation those travel trailers that are not held or used for the production of income.
Senate Research Center 301